The proceeds of the sale of county property shall be paid into the county treasury. Any amounts which may be due to the state or to any city or school district for taxes which have been levied previously against the property, or a just proportion thereof, shall be apportioned and placed to the credit of such taxing district, and the remainder of the proceeds shall go into the general fund of the county.
11-27-08. Board of county commissioners may set aside county tax deed lands for park purposes. The board of county commissioners may set aside and transfer to any municipality for park and recreational purposes any land which the county has acquired through tax lien foreclosure proceedings and upon which tax deeds have been issued to the county if the land is suitable and fit for use as a public park or recreational center. The transfer may be made without consideration or for such consideration as the board deems sufficient. The board also may establish such property as a county park or attach the same to and make it a part of a county park already established. All unpaid taxes against the land shall be canceled, and the land so set aside shall be withdrawn from the list of property for sale by the county.